Undergraduate accounting students’ perception of a course in accounting research and theory

Abstract

Purpose

This study aims to measure the response of undergraduate accounting students to a stand-alone course in accounting theory and research. The aim of the study was to gauge students’ perceptions of the usefulness of this course and to determine if exposure to this material would increase student interest in accounting research and in pursuing a career in academia.

Design/methodology/approach

Three cohorts of students enrolled in the course completed an in-class survey. The study was conducted from 2015 to 2017.

Findings

The results of the survey show that student interest in accounting research and theory increased substantially as a result of the course. Students felt that learning about accounting research and the theories used in accounting research enhanced their overall understanding of accounting and would be useful to them as accounting practitioners. This study also reports that students interested in pursuing a PhD and/or an academic career also increased.

Research limitations/implications

Data were only collected at a single university and represent student perceptions only.

Practical implications

The results of this study and the description of the course design will inform academics seeking to answer the American Accounting Association Pathways Commission’s call to integrate accounting research and education. This study also suggests a pathway towards addressing the chronic academic accounting faculty shortage. Finally, the results will be of interest to those designing undergraduate accounting curriculum.

Originality/value

This study contributes to the literature on the “teaching-research nexus” in accounting by providing evidence, from the perspective of undergraduate accounting students, of the usefulness of integrating research into undergraduate accounting education. While many accounting researchers view accounting research and teaching accounting as separate activities, the response from students suggests that there is value in fostering a more complementary relationship between these two activities.

Citation

Baker, R. and Wick, S. (2018), "Undergraduate accounting students’ perception of a course in accounting research and theory", Accounting Research Journal, Vol. 33 No. 1, pp. 217-233. https://doi.org/10.1108/ARJ-07-2018-0122